This report is made pursuant to the Taxpayer Accountability
and Budget Stabilization Act (the “Act”) (P.A. 96-1496). The Act increased the
income tax rates imposed on individuals, trusts, estates, and corporations.
The Act also established State spending limitations for Fiscal Years 2012
through 2015, and provided for a reduction in tax rates should those
limitations be exceeded. Among its provisions, the Act requires the Auditor
General to examine each Public Act authorizing State spending from State
general funds and prepare a report indicating:

i.The
amount of State spending set forth in the applicable Public Act;

ii.The total
amount of State spending authorized by law for the applicable fiscal year as of
the date of the report; and

iii.Whether State spending
exceeds the State spending limitation.

In the event that the Auditor General determines that State
spending has exceeded the State spending limitation in any given fiscal year,
the Act provides certain mechanisms and timeframes by which State spending may
be reduced to a level that does not exceed the State spending limitation,
including by passage of a bill or bills or designation of reserves. Under
these circumstances, the Auditor General is required to issue a

supplemental report summarizing the actions taken by the
General Assembly and Governor, indicating whether the level of State spending
has changed since the initial report, and indicating whether State spending
still exceeds the State spending limitation. If State spending still exceeds
the State spending limitation, then the income tax rates will be reduced as
provided by Section 201.5 of the Illinois Income Tax Act.

A complete text of the Taxpayer Accountability and Budget
Stabilization Act is available on the Illinois General Assembly website at www.ilga.gov.

B. Definitions

Under the Act, the State spending limitation applies to
specific types of appropriations or transfers from the State’s general funds.
The Act provides the following definitions of terms pertinent to the reporting
requirement (35 ILCS 5/201.5 (h)):

“State spending” means:

i.The
total amount authorized for spending by appropriation or statutory
transfer from the State general funds in the applicable
fiscal year; and

ii.Any
amounts the Governor places in reserves that are subsequently released from
reserves following authorization by a Public Act.

“Appropriation” means authority to spend money
from a State general fund for a specific amount, purpose, and time period,
including any supplemental appropriation or continuing appropriation, but does
not include reappropriations from a previous fiscal year.

“Statutory Transfer” means authority to
transfer funds from one State general fund to any other fund in the State
treasury, but does not include transfers made from one State general fund to
another State general fund.

“State general funds” means the General
Revenue Fund (Fund 0001), the Common School Fund (Fund 0412), the General
Revenue Common School Special Account Fund (Fund 0005), the Education
Assistance Fund (Fund 0007), and the Budget Stabilization Fund (Fund 0686).

C. Additional Provisions

Public Acts, Continuing Appropriations and Statutory
Transfers

The definition of “appropriations” for purposes of the State
Spending Limitation includes “continuing appropriations.” Continuing
appropriations are those expenditures that are authorized by law for one or
more fiscal periods without the necessity of further legislative action.
Further, the definition of “state spending” includes “statutory transfers.”
Like continuing appropriations, statutory transfers can occur in one fiscal
period based on authorization granted in prior fiscal periods. Therefore,
continuing appropriations and statutory transfers impacting the State spending
limitation may occur in Fiscal Year 2015 based on laws passed in previous
years, and in some instances, several years ago.

Under the Secretary of State Act [15 ILCS 305/5 (9)], as
amended by the Taxpayer Accountability and Budget Stabilization Act, the
Secretary of State is required to notify the Auditor General of any new
Public Act filed with that Office making an appropriation or a transfer of
funds from the State treasury. Additional spending may occur based on existing
statutory authority, and would be documented at the time of authorization or transfer
in forms C-45 (Chart of Accounts Maintenance and Inquiry) and C-55 (Fund
Transfer Notification) on file with the State Comptroller’s Office.

The Auditor General’s Office will review new Public Acts as
they are filed with our Office by the Secretary of State. We will also review
forms C-45 and C-55 provided by the State Comptroller’s Office. The purpose of
our reviews will be to identify all appropriations, supplemental
appropriations, continuing appropriations and statutory transfers constituting “State
spending” from “State general funds” (as those terms are defined in P.A.
96-1496). We will issue a report or reports under the Taxpayer Accountability
and Budget Stabilization Act showing authorizations for spending or actual
spending and their impact on the State spending limitation.

Reserves

Under the Act, any amount placed in reserves is not State
spending and shall not be considered when calculating the total amount of State
spending [35 ILCS 5/201.5 (d)]. Notice of the Governor’s designation of
amounts to be set aside as reserves shall be given to the Auditor General,
among other parties. However, any Public Act authorizing the use of amounts
placed in reserve by the Governor is considered State spending, unless such
Public Act authorizes the use of amounts placed in reserves in response to a
fiscal emergency.

Fiscal
Emergencies

Under the Act, State spending authorized by law to address a
fiscal emergency declared by the Governor and concurred in by the State
Comptroller and State Treasurer shall not be considered “State spending” for
purposes of the State spending limitation [35 ILCS 5/201.5 (g)].

D. State Spending Limitation

The State Spending Limitation for Fiscal Year 2015 is $39,072,000,000
[35 ILCS 5/201.5 (b)].

E. Report Deadline

The Auditor General’s report is due no later than 30 days
after receiving notification of a new Public Act from the Secretary of State or
60 days after the effective date of the Public Act, whichever is earlier. As
long as the deadline is met, the Auditor General may issue one report covering
multiple Public Acts.

On June 11, 2014, pursuant to 15 ILCS 305/5 (9), the Auditor
General’s Office received the following Public Act from the Secretary of
State:

P.A. 98-642, effective July 1, 2014. (This Act
contains both FY14 supplemental appropriations and FY15 new
appropriations. This report reflects only the FY15 new appropriations,
which are effective July 1, 2014. FY14 supplemental appropriations, which
are effective June 9, 2014, were reported in FY14.)

Report #2:

On July 1, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated total
of $62,876,322.85 in FY15 state spending occurred through these transfers and
the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-4, July 1, 2014;

TV-6, July 1, 2014;

TV-7, July 1, 2014;

TV-8, July 1, 2014;

TV-12, July 1, 2014;

TV-13, July 1, 2014;

TV-14, July 1, 2014;

TV-15, July 1, 2014;

TV-16, July 1, 2014;

TV-17, July 1, 2014;

TV-18, July 1, 2014;

TV-19, July 1, 2014;

TV-20, July 1, 2014;

TV-21, July 1, 2014;

TV-22, July 1, 2014;

TV-24, July 1, 2014;

TV-25, July 1, 2014;

TV-26, July 1, 2014;

TV-27, July 1, 2014;

TV-28, July 1, 2014;

TV-29, July 1, 2014;

TV-56, July 1, 2014;

TV-57, July 1, 2014;

TV-58, July 1, 2014;

TV-59, July 1, 2014;

TV-60, July 1, 2014;

TV-61, July 1, 2014; and

TV-62, July 1, 2014.

On July 2, 2014, pursuant to 15 ILCS 305/5 (9), the Auditor
General’s Office received the following Public Acts from the Secretary of
State:

P.A. 98-672, effective June 30, 2014;

P.A. 98-674; effective July 1, 2014;

P.A. 98-675, effective July 1, 2014 (This Act contains
both FY14 supplemental appropriations and FY15 new appropriations. This
report reflects only the FY15 new appropriations, which are effective July
1, 2014. FY14 supplemental appropriations, which are effective June 30,
2014, were reported in FY14.);

P.A. 98-676; effective June 30, 2014;

P.A. 98-677; effective July 1, 2014;

P.A. 98-678; effective July 1, 2014;

P.A. 98-679; effective July 1, 2014;

P.A. 98-680; effective July 1, 2014;

P.A. 98-681; effective July 1, 2014;

P.A. 98-682; effective June 30, 2014; and

P.A. 98-690 effective January 1, 2015.

On July 8, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $37,697,138.40 in FY15 state spending occurred through these transfers
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1, July 1, 2014;

TV-2, July 1, 2014;

TV-3, July 1, 2014;

TV-30, July 1, 2014;

TV-64, July 2, 2014;

TV-76, July 2, 2014;

TV-91, July 2, 2014;

TV-104, July 2, 2014;

TV-194, July 3, 2014; and

TV-195, July 2, 2014.

On July 9, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $0 in FY15 state spending occurred through this transfer and the
transfer voucher comprising that amount is reflected on Exhibit 1 and consists
of the following:

TV-207, July 9, 2014.

On July 9, 2014, pursuant to 15 ILCS 305/5 (9), the Auditor
General’s Office received the following Public Acts from the Secretary of
State:

P.A. 98-692, effective July 1, 2014; and

P.A. 98-694, effective July 3, 2014.

On July 15, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $258,526,476.74 in FY15 state spending occurred through these transfers
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-199, July 9, 2014;

TV-207, July 9, 2014;

TV-209, July 10, 2014;

TV-225, July 15, 2014;

TV-226, July 15, 2014;

TVR-226, July 15, 2014;

TVA-226, July 15, 2014;

TV-227, July 15, 2014;

TV-228, July 15, 2014;

TV-229, July 15, 2014;

TV-230, July 15, 2014;

TV-238, July 15, 2014;

TV-239, July 15, 2014;

TV-240, July 15, 2014;

TV-241, July 15, 2014;

TV-242, July 15, 2014;

TV-243, July 15, 2014;

TV-248, July 15, 2014;

TV-249, July 15, 2014;

TV-250, July 15, 2014;

TV-254, July 15, 2014; and

TV 255, July 15, 2014.

On July 16, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $11,512.80 in FY15 state spending occurred through these transfers and
the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-67, July 16, 2014;

TV-120, July 16, 2014;

TV-261, July 16, 2014; and

TV-263, July 16, 2014.

Report #3:

On July 21, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $303,600.00 in FY15 state spending occurred through this transfer and
the transfer voucher comprising that amount is reflected on Exhibit 1 and
consists of the following:

TV-269, July 21, 2014.

On July 22, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $7,398,900.00 in FY15 state spending occurred through these transfers
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-275, July 22, 2014;

TV-283, July 22, 2014;

TV-284, July 22, 2014;

TV-285, July 22, 2014;

TV-286, July 22, 2014;

TV-287, July 22, 2014; and

TV-288, July 22, 2014.

On July 23, 2014, pursuant to 15 ILCS 305/5 (9), the Auditor
General’s Office received the following Public Acts from the Secretary of
State:

P.A. 98-728, effective January 1, 2015;

P.A. 98-729, effective July 16, 2014;

P.A. 98-733, effective July 16, 2014;

P.A. 98-743, effective January 1, 2015;

P.A. 98-745, effective July 16, 2014;

P.A. 98-749, effective July 16, 2014; and

P.A. 98-756, effective July 16, 2014.

On July 24, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $6,337,706.22 in FY15 state spending occurred through these transfers
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-298, July 24, 2014;

TV-299, July 24, 2014;

TV-300, July 24, 2014; and

TV-307, July 24, 2014.

On July 25, 2014, pursuant to 15 ILCS 305/5 (9), the Auditor
General’s Office received the following Public Acts from the Secretary of
State:

P.A. 98-774, effective January 1, 2015;

P.A. 98-777, effective January 1, 2015;

P.A. 98-780, effective July 1, 2014; and

P.A. 98-781, effective July 22, 2014.

On July 25, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $64,469,331.00 in FY15 state spending occurred through these transfers
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-246, July 15, 2014; and

TV-309, July 25, 2014.

On July 28, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $5,131,439.38 in FY15 state spending occurred through these transfers
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-314, July 28, 2014;

TV-316, July 28, 2014;

TV-317, July 28, 2014;

TV-318, July 28, 2014;

TV-319, July 28, 2014; and

TV-320, July 28, 2014.

On July 30, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $92,900.00 in FY15 state spending occurred through this transfer and
the transfer voucher comprising that amount is reflected on Exhibit 1 and
consists of the following:

TV-340, July 30, 2014.

On July 31, 2014, the Auditor General’s Office received Fund
Transfer Notifications from the State Comptroller’s Office for our review to
determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $3,916,666.66 in FY15 state spending occurred through these transfers
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-330, July 31, 2014; and

TV-350, July 31, 2014.

On July 31, 2014, pursuant to 15 ILCS 305/5 (9), the Auditor
General’s Office received the following Public Acts from the Secretary of
State:

P.A. 98-782, effective July 23, 2014;

P.A. 98-792, effective January 1, 2015; and

P.A. 98-784, effective July 24, 2014.

On August 1, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $21,911,746.64 in FY15 state spending occurred through these
transfers and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-332, August 1, 2014;

TV-333, August 1, 2014;

TV-334, August 1, 2014;

TV-335, August 1, 2014;

TV-336, August 1, 2014;

TV-337, August 1, 2014;

TV-338, August 1, 2014;

TV-339, August 1, 2014;

TV-352, August 1, 2014;

TV-353, August 1, 2014;

TV-354, August 1, 2014; and

TV-381, August 1, 2014.

On August 4, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $41,600.00 in FY15 state spending occurred through these
transfers and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-359, August 4, 2014;

TV-367, August 4, 2014; and

TV-368, August 4, 2014.

On August 5, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $72,509,703.38 in FY15 state spending occurred through these
transfers and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-247, July 15, 2014;

TV-289, July 23, 2014;

TV-291, July 23, 2014;

TV-292, July 23, 2014;

TV-293, July 23, 2014;

TV-294, July 23, 2014;

TV-295, July 23, 2014;

TV-296, July 23, 2014;

TV-297, July 23, 2014;

TV-325, July 29, 2014;

TV-331, August 1, 2014;

TV-370, August 5, 2014;

TV-371, August 5, 2014;

TV-373, August 5, 2014;

TV-374, August 5, 2014; and

TV-375, August 5, 2014.

On August 7, 2014, pursuant to 15 ILCS 305/5 (9), the
Auditor General’s Office received the following Public Acts from the Secretary
of State:

P.A. 98-815, effective August 1, 2014; and

P.A. 98-822, effective August 1, 2014.

On August 7, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $19,198,362.38 in FY15 state spending occurred through these
transfers and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-376, August 6, 2014;

TV-377, August 6, 2014;

TV-384, August 7, 2014;

TV-394, August 7, 2014; and

TV-395, August 7, 2014.

On August 8, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $5,600.00 in FY15 state spending occurred through these
transfers and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-400, August 8, 2014;

TV-401, August 8, 2014;

TV-402, August 8, 2014;

TV-403, August 8, 2014;

TV 404, August 8, 2014;

TV-405, August 8, 2014; and

TV-406, August 8, 2014.

On August 11, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $2,034,100.68 in FY15 state spending occurred through these
transfers and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-407, August 11, 2014;

TV-412, August 11, 2014; and

TV-413, August 11, 2014.

On August 12, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through these transfers
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-516, August 12, 2014;

TV-517, August 12, 2014;

TV-518, August 12, 2014; and

TV-519, August 12, 2014.

On August 14, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $69,751,824.68 in FY15 state spending occurred through these
transfers and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-529, August 14, 2014;

TV-530, August 14, 2014;

TV-531, August 14, 2014; and

TV-532, August 14, 2014;

Report #4:

On August 18, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state spending”
as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $29,999,512.48 in FY15 state spending occurred through this transfer
and the transfer voucher comprising that amount is reflected on Exhibit 1 and
consists of the following:

TV-535, August 18, 2014.

On August 20, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $83,217,856.31 in FY15 state spending occurred through
these transfers and the transfer vouchers comprising that amount are reflected
on Exhibit 1 and consist of the following:

TV-548, August 20, 2014;

TV-549, August 20, 2014;

TV-550, August 20, 2014;

TV-551, August 20, 2014;

TV-552, August 20, 2014;

TV-553, August 20, 2014;

TV-556, August 20, 2014;

TV-557, August 20, 2014;

TV-558, August 20, 2014;

TV-559, August 20, 2014;

TV-560, August 20, 2014;

TV-567, August 20, 2014;

TV-568, August 20, 2014; and

TV-569, August 20, 2014.

On August 22, 2014, pursuant to 15 ILCS 305/5 (9), the
Auditor General’s Office received the following Public Acts from the Secretary
of State:

P.A. 98-945, effective August 15, 2014;

P.A. 98-978, effective January 1, 2015;

P.A. 98-998, effective August 18, 2014;

P.A. 98-1001, effective January 1, 2015;

P.A. 98-1006, effective January 1, 2015; and

P.A. 98-1010, effective August 19, 2014.

On August 22, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $5,322,299.72 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-577, August 22, 2014.

On August 28, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $69,907,612.32 in FY15 state spending occurred through
these transfers and the transfer vouchers comprising that amount are reflected
on Exhibit 1 and consist of the following:

TV-564, August 20, 2014;

TV-565, August 20, 2014;

TV-595, August 28, 2014;

TV-596, August 28, 2014;

TV-597, August 28, 2014;

TV-598, August 28, 2014; and

TV-599, August 28, 2014.

On August 29, 2014, pursuant to 15 ILCS 305/5 (9), the
Auditor General’s Office received the following Public Acts from the Secretary
of State:

P.A. 98-1013, effective January 1, 2015;

P.A. 98-1015, effective August 22, 2014;

P.A. 98-1043, effective August 25, 2014; and

P.A. 98-1049, effective August 25, 2014.

On September 2, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $28,834,202.16 in FY15 state spending occurred through
these transfers and the transfer vouchers comprising that amount are reflected
on Exhibit 1 and consist of the following:

TV-586, September 2, 2014;

TV-587, September 2, 2014;

TV-588, September 2, 2014;

TV-589, September 2, 2014;

TV-590, September 2, 2014;

TV-591, September 2, 2014;

TV-592, September 2, 2014;

TV-593, September 2, 2014;

TV-594, September 2, 2014;

TV-667, August 29, 2014;

TV-668, September 2, 2014;

TV-669, September 2, 2014;

TV-670, September 2, 2014;

TV-671, September 2, 2014; and

TV-672, September 2, 2014.

On September 8, 2014, pursuant to 15 ILCS 305/5 (9), the
Auditor General’s Office received the following Public Acts from the Secretary
of State:

P.A. 98-1052, effective August 26, 2014;

P.A. 98-1065, effective August 26, 2014;

P.A. 98-1081, effective January 1, 2015;

P.A. 98-1095, effective August 26, 2014;

P.A. 98-1098, effective August 26, 2014; and

P.A. 98-1124, effective August 26, 2014.

On September 9, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $18,653,885.43 in FY15 state spending occurred through
these transfers and the transfer vouchers comprising that amount are reflected
on Exhibit 1 and consist of the following:

TV-683, September 8, 2014; and

TV-685, September 9, 2014.

On September 10, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $1,166,666.66 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-584, August 29, 2014.

On September 10, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through these
transfers and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-700, September 10, 2014;

TV-701, September 10, 2014;

TV-702, September 10, 2014;

TV-703, September 10, 2014;

TV-704, September 10, 2014;

TV-705, September 10, 2014; and

TV-706, September 10, 2014.

Report #5:

On September 16, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $1,037,700.00 in FY15 state spending occurred through this
transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-707, September 11, 2014.

On September 22, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-742, September 19, 2014;

TV-743, September 19, 2014; and

TV-744, September 19, 2014.

On September 24, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $191,354,715.19 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-729, September 16, 2014;

TV-730, September 16, 2014;

TV-731, September 16, 2014;

TV-732, September 16, 2014;

TV-734, September 16, 2014;

TV-735, September 16, 2014;

TV-740, September 19, 2014;

TV-741, September 19, 2014;

TV-749, September 22, 2014;

TV-750, September 22, 2014;

TV-762, September 24, 2014;

TV-763, September 24, 2014;

TV-764, September 24, 2014;

TV-765, September 24, 2014;

TV-766, September 24, 2014;

TV-767, September 24, 2014;

TV-770, September 24, 2014;

TV-771, September 24, 2014;

TV-772, September 24, 2014;

TV-773, September 24, 2014; and

TV-774, September 24, 2014.

On September 30, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $1,166,666.66 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-808, September 30, 2014.

On October 1, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $22,333,510.10 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-810, October 1, 2014;

TV-812, October 1, 2014;

TV-813, October 1, 2014;

TV-814, October 1, 2014;

TV-815, October 1, 2014;

TV-816, October 1, 2014;

TV-817, October 1, 2014;

TV-818, October 1, 2014;

TV-819, October 1, 2014;

TV-830, October 1, 2014;

TV-831, October 1, 2014;

TV-832, October 1, 2014; and

TV-834, October 1, 2014.

On October 6, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $92,038,784.33 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-752, September 24, 2014;

TV-753, September 24, 2014;

TV-754, September 24, 2014;

TV-778, September 24, 2014;

TV-779, September 24, 2014; and

TV-827, September 30, 2014.

On October 7, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $1,139,558.50 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-890, October 7, 2014;

TV-891, October 7, 2014;

TV-892, October 7, 2014;

TV-893, October 7, 2014; and

TV-894, October 7, 2014.

On October 9, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $16,569,819.24 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-895, October 8, 2014.

On October 10, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-915, October 10, 2014;

TV-916, October 10, 2014; and

TV-917, October 10, 2014.

Report #6:

On October 16, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $121,706,512.45 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-922, October 16, 2014;

TV-923, October 16, 2014;

TV-924, October 16, 2014; and

TV-925, October 16, 2014.

On October 21, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-940, October 20, 2014;

TV-941, October 20, 2014; and

TV-942, October 20, 2014.

On October 22, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $83,325,229.64 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-947, October 22, 2014;

TV-948, October 22, 2014;

TV-949, October 22, 2014;

TV-950, October 22, 2014;

TV-951, October 22, 2014;

TV-952, October 22, 2014;

TV-960, October 22, 2014;

TV-961, October 22, 2014;

TV-962, October 22, 2014;

TV-963, October 22, 2014; and

TV-964, October 22, 2014.

On October 24, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $95,018,317.56 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-968, October 22, 2014;

TV-969, October 22, 2014; and

TV-973, October 24, 2014.

On October 31, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $3,122,323.70 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-984, October 30, 2014; and

TV-986, October 31, 2014.

On November 3, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $21,911,746.63 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-995, November 3, 2014;

TV-996, November 3, 2014;

TV-997, November 3, 2014;

TV-998, November 3, 2014;

TV-999, November 3, 2014;

TV-1000, November 3, 2014;

TV-1001, November 3, 2014;

TV-1002, November 3, 2014;

TV-1003, November 3, 2014;

TV-1004, November 3, 2014;

TV-1005, November 3, 2014; and

TV-1006, November 3, 2014.

On November 5, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $1,700.00 in FY15 state spending occurred through this
transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1007, November 3, 2014; and

TV-1008, November 3, 2014.

Report #7:

On November 7, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1021, November 7, 2014;

TV-1022, November 7, 2014;

TV-1023, November 7, 2014; and

TV-1024, November 7, 2014.

On November 10, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $18,561,806.73 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1026, November 10, 2014;

TV-1038, November 10, 2014;

TV-1039, November 10, 2014;

TV-1040, November 10, 2014; and

TV-1041, November 10, 2014.

On November 12, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $34,578.77 in FY15 state spending occurred through this
transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1042, November 12, 2014.

On November 17, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $82,053,791.41 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1050, November 14, 2014;

TV-1051, November 14, 2014;

TV-1052, November 14, 2014; and

TV-1053, November 14, 2014.

On November 19, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $98,284,103.16 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1100, November 19, 2014;

TV-1101, November 19, 2014;

TV-1102, November 19, 2014;

TV-1103, November 19, 2014;

TV-1104, November 19, 2014;

TV-1105, November 19, 2014;

TV-1106, November 19, 2014;

TV-1107, November 19, 2014;

TV-1108, November 19, 2014;

TV-1109, November 19, 2014;

TV-1110, November 19, 2014; and

TV-1111, November 19, 2014.

On November 20, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1126, November 20, 2014;

TV-1127, November 20, 2014; and

TV-1128, November 20, 2014.

On November 24, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $4,908,103.08 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1136, November 24, 2014.

Report #8:

On December 1, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $23,262,384.33 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1073, December 1, 2014;

TV-1074, December 1, 2014;

TV-1075, December 1, 2014;

TV-1076, December 1, 2014;

TV-1077, December 1, 2014;

TV-1078, December 1, 2014;

TV-1079, December 1, 2014;

TV-1080, December 1, 2014;

TV-1081, December 1, 2014;

TV-1147, November 26, 2014;

TV-1148, November 26, 2014;

TV-1149, November 26, 2014; and

TV-1155, December 1, 2014.

On December 4, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $198,455,457.61 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-926, October 16, 2014;

TV-983, October 29, 2014;

TV-990, October 31, 2014;

TV-1012, November 5, 2014;

TV-1013, November 5, 2014;

TV-1072, November 26, 2014;

TV-1089, November 18, 2014;

TV-1098, November 19, 2014;

TV-1099, November 19, 2014; and

TV-1145, November 26, 2014.

On December 5, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $649,900.00 in FY15 state spending occurred through this
transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1169, December 5, 2014.

On December 10, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $48,435,915.94 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1180, December 10, 2014;

TV-1181, December 10, 2014;

TV-1182, December 10, 2014;

TV-1183, December 10, 2014;

TV-1193, December 10, 2014;

TV-1194, December 10, 2014;

TV-1195, December 10, 2014;

TV-1196, December 10, 2014;

TV-1197, December 10, 2014;

TV-1198, December 10, 2014; and

TV-1199, December 10, 2014.

On December 12, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $204,000.00 in FY15 state spending occurred through this
transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1200, December 11, 2014;

TV-1205, December 12, 2014;

TV-1206, December 12, 2014;

TV-1207, December 12, 2014; and

TV-1208, December 12, 2014.

On December 15, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $1,624,658.74 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1202, December 12, 2014;

TV-1203, December 12, 2014; and

TV-1213, December 15, 2014.

On December 16, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $144,999,979.33 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1218, December 16, 2014;

TV-1219, December 16, 2014;

TV-1220, December 16, 2014;

TV-1221, December 16, 2014;

TV-1222, December 16, 2014;

TV-1223, December 16, 2014;

TV-1224, December 16, 2014;

TV-1225, December 16, 2014;

TV-1228, December 16, 2014;

TV-1229, December 16, 2014;

TV-1230, December 16, 2014;

TV-1231, December 16, 2014;

TV-1232, December 16, 2014;

TV-1233, December 16, 2014;

TV-1234, December 16, 2014; and

TV-1235, December 16, 2014.

On December 19, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $59,823,614.33 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1236, December 16, 2014.

Report #9:

On December 22, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $53,337.37 in FY15 state spending occurred through this
transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1255, December 19, 2014;

TV-1256, December 19, 2014;

TV-1257, December 19, 2014;

TV-1258, December 19, 2014;

TV-1259, December 19, 2014;

TV-1260, December 19, 2014; and

TV-1261, December 19, 2014.

On December 23, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $1,165,784.05 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1279, December 23, 2014.

On December 30, 2014, the Auditor General’s Office received
a “Chart of Accounts Maintenance and Inquiry” (Form C-45) from the State
Comptroller’s Office to determine whether the continuing appropriation
constituted “state spending” as that term is defined by P.A. 96-1496. We
determined a net unduplicated total of $12,130,929.41 in FY15 state spending
occurred through this authorization dated December 22, 2014.

On December 30, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $5,733,505.17 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1319, December 29, 2014.

On December 31, 2014, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $16,142,738.62 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1241, December 31, 2014; and

TV-1293, December 31, 2014.

On January 2, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $21,911,746.65 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1244, January 2, 2015;

TV-1245, January 2, 2015;

TV-1247, January 2, 2015;

TV-1248, January 2, 2015;

TV-1249, January 2, 2015;

TV-1250, January 2, 2015;

TV-1251, January 2, 2015;

TV-1252, January 2, 2015;

TV-1253, January 2, 2015;

TV-1331, January 2, 2015;

TV-1332, January 2, 2015; and

TV-1333, January 2, 2015.

On January 6, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $2,750,000.00 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1326, December 31, 2014.

On January 7, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $1,304,358.87 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1343, January 7, 2015.

On January 8, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $17,903,521.07 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1351, January 8, 2015;

TV-1352, January 8, 2015; and

TV-1353, January 8, 2015.

On January 9, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1365, January 9, 2015;

TV-1366, January 9, 2015; and

TV-1367, January 9, 2015.

On January 14, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1349, January 8, 2015;

TV-1350, January 8, 2015; and

TV-1364, January 9, 2015.

On January 16, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $133,767,603.13 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1380, January 16, 2015;

TV-1381, January 16, 2015;

TV-1382, January 16, 2015;

TV-1383, January 16, 2015; and

TV-1384, January 16, 2015.

Report #10:

On January 20, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $0 in FY15 state spending occurred through this transfer and the
transfer vouchers comprising that amount are reflected on Exhibit 1 and consist
of the following:

TV-1387, January 20, 2015;

TV-1388, January 20, 2015; and

TV-1389, January 20, 2015.

On January 21, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $124,968,543.69 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1391, January 21, 2015;

TV-1392, January 21, 2015;

TV-1393, January 21, 2015;

TV-1394, January 21, 2015;

TV-1395, January 21, 2015;

TV-1396, January 21, 2015;

TV-1404, January 21, 2015;

TV-1407, January 21, 2015;

TV-1408, January 21, 2015;

TV-1409, January 21, 2015;

TV-1410, January 21, 2015; and

TV-1411, January 21, 2015.

On January 23, 2015, pursuant to 15 ILCS 305/5 (9), the
Auditor General’s Office received the following Public Acts from the Secretary
of State:

P.A. 98-1133, effective December 23, 2014;

P.A. 98-1140, effective December 30, 2014;

P.A. 98-1150, effective June 1, 2015;

P.A. 98-1167, effective January 9, 2015; and

P.A. 98-1172, effective January 12, 2015.

On January 27, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $53,343,358.94 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1405, January 21, 2015;

TV-1427, January 26, 2015;

TV-1428, January 26, 2015;

TV-1429, January 26, 2015;

TV-1430, January 26, 2015;

TV-1431, January 26, 2015;

TV-1432, January 26, 2015;

TV-1433, January 26, 2015; and

TV-1434, January 26, 2015.

On January 28, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $2,139,290.65 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1447, January 27, 2015; and

TV-1448, January 28, 2015.

On January 30, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $3,916,666.66 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1417, January 30, 2015; and

TV-1456, January 30, 2015.

On February 2, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $21,911,746.65 in FY15 state spending occurred through
this transfer and the transfer vouchers comprising that amount are reflected on
Exhibit 1 and consist of the following:

TV-1418, February 2, 2015;

TV-1419, February 2, 2015;

TV-1420, February 2, 2015;

TV-1421, February 2, 2015;

TV-1422, February 2, 2015;

TV-1423, February 2, 2015;

TV-1424, February 2, 2015;

TV-1425, February 2, 2015;

TV-1426, February 2, 2015;

TV-1458, January 30, 2015;

TV-1459, January 30, 2015; and

TV-1460, January 30, 2015.

On February 4, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $2,719,353.68 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1469, February 4, 2015.

On February 5, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $675,000.00 in FY15 state spending occurred through this
transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1472, February 4, 2015.

On February 6, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $17,497,591.35 in FY15 state spending occurred through
this transfer and the transfer voucher comprising that amount is reflected on
Exhibit 1 and consists of the following:

TV-1475, February 6, 2015.

On February 10, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net
unduplicated total of $0 in FY15 state spending occurred through this transfer
and the transfer vouchers comprising that amount are reflected on Exhibit 1 and
consist of the following:

TV-1487, February 10, 2015;

TV-1488, February 10, 2015;

TV-1489, February 10, 2015;

TV-1490, February 10, 2015;

TV-1491, February 10, 2015; and

TV-1492, February 10, 2015.

On February 11, 2015, the Auditor General’s Office received
Fund Transfer Notifications from the State Comptroller’s Office for our review
to determine whether any of these statutory transfers constituted “state
spending” as that term is defined by P.A. 96-1496. We determined a net unduplicated
total of $30,009,102.58 in FY15 state spending occurred through this transfer
and the transfer voucher comprising that amount is reflected on Exhibit 1 and
consists of the following:

TV-1498, February 11, 2015; and

TV-1238, December 17, 2014.

The complete text of all Public Acts and statutory citations
is available on the General Assembly’s website at www.ilga.gov.

G. State Spending Analysis

As of this report:

• Cumulative State Spending for Fiscal Year 2015
is $34,163,857,556.87; and

• The balance of the Fiscal Year 2015 State
Spending cap remaining is $4,908,142,443.13.

H. Conclusion

It is our conclusion that the amount of State spending
authorized to date for Fiscal Year 2015 does not exceed the State spending
limitation. This report does not constitute a post audit or examination as
that term is defined in generally accepted government auditing standards.

William G.
Holland, Auditor General

Date: February
19, 2015

Exhibit 1

TOTAL
AMOUNT OF AUTHORIZED STATE SPENDING vs. FISCAL YEAR 2015 SPENDING CAP OF $39,072,000,000